Denise, a member, is a sole practitioner with three professional staff and herself. Amador Holdings isa client of the firm and has been for the last year. Gary Amador, the owner of Amador Holdings, and Denise went to the same university and share a mutual passion for the football team. Gary has season tickets to the university football games and wants to offer his extra seats to Denise and her husband. While Denise want more than anything to attend, she is concerned that her objectivity and/or integrity might be impaired if she accepts the tickets. Which of the following factors would be relevant in determining if the entertainment is reasonable in the circumstances and not something that would normally impair objectivity and/or integrity? A. Whether the entertainment was associated with the active conduct of business either directly before, during, or after the entertainment B. The nature of the entertainment. C. All of the above relevant factors.